SSS Contribution Table 2021

Click a member category below to expand the full contribution table.

2021 Contribution Rate: 13%

The SSS contribution rate for 2021 remained at 13%, shared between employers (8.5%) and employees (4.5). This rate is the same as in 2021 and is lower than the increased rates applied starting 2023 onward.

To compute your exact monthly payment: SSS Contribution Calculator 2021 →

Why 2021 SSS Contribution Rates Still Matter

Even today, SSS still reviews past posted contributions when members apply for benefits. Contributions made in 2021 may still affect eligibility and benefit amounts for:

  • Maternity Benefit - requires posted contributions within the qualifying period
  • Sickness Benefit - based on recent contribution records
  • Retirement Pension - higher MSCs can increase pension amounts
  • Loan Eligibility - depends on posted MSC and membership status
  • Employment & Payroll Corrections - HR audits often reference 2021 tables

If you suspect missing or incorrect postings, use the 2021 table to verify whether the correct contribution amount was paid.

Important: Check for Underpayment or Missing Contributions

If your posted contribution for any month in 2021 is lower than the correct MSC bracket, you may request correction or retroactive posting through your SSS online account or employer.

Compute Your Exact SSS Contribution for 2021 →

How SSS Computes Employer and Employee Shares in 2021

For employed members, the total 14% contribution is shared between employer and employee. The employee pays only a portion of the contribution, while employers shoulder:

  • Employer share on Regular SS Contribution
  • Employer pays 100% of the EC (Employee Compensation) Program
  • Employer also contributes to the MPF (Mandatory Provident Fund) when MSC reaches higher brackets

You may check your payslip and compare with the table to verify if your employer is posting correctly to SSS.

Minimum and Maximum SSS Contribution in 2021

  • Minimum Monthly Salary Credit (MSC): ₱4,250
  • Maximum Monthly Salary Credit (MSC): ₱30,000
  • Minimum Contribution: ₱560 for voluntary/self-employed
  • Maximum Contribution: ₱4,200 for voluntary/self-employed

For employed members, the maximum employee share is ₱1,450 while the employer pays the rest.

Which SSS Benefits Are Affected by 2021 Contributions?

Posted contributions in 2021 help increase or qualify you for:

  • Maternity Benefit - based on the last posted MSCs
  • Salary Loan - based on updated monthly contributions
  • Sickness Benefit - requires updated postings
  • Disability & Funeral Benefits
  • Retirement Benefit - directly impacts final pension computation

2021 SSS Contribution FAQs

Yes. In 2021, the SSS contribution rate increased to 13%, up from 12% in 2020. This increase was part of the scheduled adjustments under the Social Security Act of 2018 (RA 11199).

For employed members in 2021, the 13% contribution was shared as follows:

  • Employer: 8.5%
  • Employee: 4.5%

In 2021, the minimum MSC increased from ₱2,000 to ₱3,000, while the maximum MSC increased from ₱20,000 to ₱25,000. This change expanded the contribution and benefit coverage for members.

WISP (Workers Investment and Savings Program) was introduced in 2021. Members with an MSC above ₱20,000 automatically had the excess portion of their contribution allocated to WISP as a separate retirement fund.

Employees Compensation (EC) was paid entirely by the employer. In 2021, the EC contribution was:

  • ₱10 for MSCs of ₱14,500 and below
  • ₱30 for MSCs of ₱15,000 and above

Self-employed and voluntary members paid the full 13% contribution themselves in 2021, based on their chosen MSC. There was no employer share for these member types.

Contributions paid in 2021 are still reviewed by SSS when evaluating eligibility for maternity, sickness, retirement, and loan benefits. Missing or incorrect 2021 postings can affect benefit approval and amounts.

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